CORPORATE SUSTAINABILITY RESPONSIBILITY
企業永續責任

Stakeholders​

Stakeholder Engagement Materiality Topic Stakeholder Survey

1. Materiality Topic Analysis

1. Materiality Assessment Process
HDRE places strong emphasis on transparent and consistent engagement with stakeholders. To uphold openness and accountability, HDRE provides diverse communication channels that support effective two-way dialogue. Through regular interaction with stakeholders, HDRE not only discloses relevant information but also gathers feedback that helps refine its sustainability approach. The corporate team proactively seeks stakeholder perspectives on operational matters to ensure timely adjustments and continuous improvement, aligning with broader societal expectations.
HDRE maintains communication with stakeholders through multiple channels and integrates these interactions into its materiality assessment process. This approach allows HDRE to identify topics that are most significant to stakeholders and to the corporate’s long-term development. In addition, HDRE remains committed to strengthening the foundation of sustainable operations by continuously enhancing disclosure quality and improving areas where gaps may exist.

STEP 1 Stakeholder Identification

In accordance with the five principles of the AA1000 SES Stakeholder Engagement Standard, HDRE defines stakeholders as internal or external groups or individuals who influence, or are influenced by, the corporate’s operations.
Based on these criteria, stakeholder questionnaires were distributed to department heads for completion.

  • A total of 35 stakeholder questionnaires were collected, identifying eight stakeholder categories.
STEP 2 Sustainability Topic Collection

HDRE referenced multiple sustainability standards and frameworks (GRI, TCFD, SASB), key topics emphasized by domestic and international peers, the DJSI CSA sustainability assessment questionnaire, MSCI ESG rating criteria, and global sustainability trends.
From this process, HDRE consolidated sustainability topics relevant to its business operations and selected 29 sustainability issues for impact assessment.

  • HDRE also conducted eight cross-departmental sustainability interviews to support the selection and evaluation of the 29 issues.
STEP 3 Impact Assessment

HDRE assessed each topic based on the level of importance placed on it by stakeholders and the degree of impact it has on the corporate. The evaluation results were then plotted into a Materiality Matrix and categorized into three levels—high, medium, and low—to serve as HDRE’s reference for determining materiality.

  • A total of 32 internal materiality questionnaires and 105 stakeholder materiality questionnaires were collected.
STEP 4 Confirmation of Material Topics

Through combined analysis of internal and external questionnaire results, cross-departmental discussions, and recommendations from external consultants, HDRE assessed the relevance and impact of each issue on corporate operations.

  • After comprehensive evaluation, HDRE confirmed ten key material topics.
STEP 5 Formulating Management Guidelines and Conducting Regular Reviews

HDRE reviews the results of the material topic assessment and compares them with the previous year’s material topics to establish corresponding management guidelines and targets. Each year, HDRE conducts reviews to ensure that management practices align with sustainability context and meet completeness requirements.

  • All material topics were confirmed to be 100% aligned with sustainability context and completeness requirements.

2. Sources of Sustainability Topics
HDRE identifies potential material topics by referencing international sustainability standards and frameworks, the United Nations Sustainable Development Goals (SDGs), responsible investment principles, industry trends, and stakeholder engagement insights. From these sources, HDRE consolidated 29 sustainability topics and further evaluated the impact associated with each topic.

International Sustainability Standards and Frameworks

Referenced the GRI Standards, Sustainability Accounting Standards Board (SASB), Responsible Business Alliance (RBA), Task Force on Climate-related Financial Disclosures (TCFD), and Taskforce on Nature-related Financial Disclosures (TNFD), among other global sustainability frameworks.
Sustainable Development Goals

Assessed the 17 SDGs and their 169 targets, identifying HDRE’s contributions and related actions.
International Sustainability Ratings

Referenced indicators from the MSCI ESG Leaders Indexes, Carbon Disclosure Project (CDP), and the S&P Global Corporate Sustainability Assessment (CSA) for the Dow Jones Sustainability Indices (DJSI).
Industry Development Trends

Considered global sustainability trends and key topics emphasized within the industry.
Stakeholder Concerns

Reviewed concerns raised by stakeholders including employees, suppliers, customers, government agencies, shareholders/investors, communities/NGOs/NPOs, industry associations/trade unions, and media.

3.  Sustainability Topics
Through internal discussions and stakeholder engagement, HDRE analyzed sustainability issues across four dimensions—governance, environment, society, and products & services. A total of 29 sustainability topics were identified. These topics guide HDRE in continuously strengthening governance practices and advancing corporate sustainability.

Governance

  • Corporate Governance
  • Operational Performance
  • Risk Management
  • Ethical Business and Legal Compliance
  • Information Security and Privacy Protection
  • Tax Strategy
  • Public Policy and Influence

Products & Services

  • Product Quality and Responsibility
  • Innovation, Research, and Management
  • Customer Relationship Management
  • Product Safety Management
  • Green Products and Services
  • Product Carbon Footprint and Green Procurement

Society

  • Talent Attraction and Retention
  • Employee Compensation and Benefits
  • Talent Training and Development
  • Labor Relations
  • Human Rights Protection and Diversity
  • Local Community Communication and Participation
  • Occupational Health and Safety
  • Social Engagement
  • Supplier Social Assessment

Environment

  • Biodiversity
  • Climate Change Adaptation Strategies
  • Waste Management
  • Energy Management
  • Greenhouse Gas Management
  • Water Resources Management
  • Supplier Environmental Assessment

2. Materiality Matrix

HDRE conducted a materiality analysis with stakeholders based on two dimensions:
(1) the impact on the economy, environment, and people (including human rights), and
(2) the degree of impact on the corporate’s operations.
Using a cross-matrix analytical approach, HDRE developed its Materiality Matrix as shown below. The corporate formulates sustainability strategies accordingly, regularly reviews performance and target achievement, and enhances the credibility of its sustainability efforts through internal validation and independent third-party assurance.

Following the completion of the material topic identification in 2024, the Sustainability Office conducted internal discussions and adjusted the material topics based on three considerations: topic integration, industry trends, and business development strategy.
First, Product Safety Management was merged into Product Quality and Responsibility, while Employee Compensation and Benefits and Labor Relations were consolidated into Talent Attraction and Retention to strengthen topic inclusiveness.
Second, in response to the introduction of carbon fees and decarbonization requirements across supply chains, Greenhouse Gas Management was added as a material topic.
In addition, since most construction waste is handled by external contractors and project sites have not yet reached their decommissioning stage, Waste Management was temporarily excluded from the material topics.
Lastly, given that innovation and R&D are key drivers of corporate revenue growth, Innovation, Research, and Management was added to fully reflect HDRE’s sustainability priorities.
重大主題矩陣 


3. Materiality Matrix

Based on internal and external impact assessments and the integration of stakeholder perspectives, HDRE identified ten material topics. HDRE will continue engaging with stakeholders to monitor whether the positive or negative impacts of these material topics evolve over time and to stay aligned with stakeholder expectations.
Through goal-setting and performance reviews for each material topic, HDRE aims to ensure sustained corporate development while simultaneously advancing performance across the three ESG dimensions.

Material Topics SDG Alignment Achievements Future Goals
Product Quality and Responsibility
7
9
11
12
  • Implemented the ISO 9001 Quality Management System and obtained third-party certification.
  • Conducted visits to contractors to review and verify their “Construction Safety and Quality Management Plans.”
  • Obtained TÜV NORD AAA, the highest-level certification.
  • Expand the scope of ISO 9001 certification and support subsidiaries in obtaining accreditation.
  • Assist, guide, and require contractors to pass ISO inspections and certifications.
  • Adjust practices as needed to comply with domestic regulations and actively align with international initiatives.
Talent Attraction and Retention
4
8
10
  • In 2024, the total number of employees increased to 385, with 148 new hires; the turnover rate decreased from 27.76% to 14.81%.
  • Collaborated with National Pingtung University of Science and Technology and National Penghu University of Science and Technology to cultivate practical talent; four students received internship placements, and two were offered full-time positions.
  • Held 50 employee massage sessions in 2024, with a total of 550 participants.
  • Increase cross-disciplinary project manpower to cultivate future leaders.
  • Provide compensation and incentives that exceed industry standards to foster a positive and motivating work environment.
Local Community Communication and Participation
11
16
17
  • Hosted visits for university and elementary school students to the Qigu “Daily Operation Aquaculture Co-generation Project Site.”
  • Collaborated with Beautiful Taiwan Foundation to promote cultural and energy education, conducting nearly 60 school outreach events, reaching more than 5,000 students, and improving environmental and climate awareness in rural communities.
  • Participated in the Qigu District Community Patrol Team.
  • Collaborate with local communities to develop tourism packages for project sites, enhancing local economic development and community identification.
  • Engage with young farmers, production and marketing groups, cooperatives, and agricultural enterprises across counties to develop models that integrate agriculture with solar energy.
Occupational Health and Safety
3
8
  • Achieved 745,773 hours of zero-incident worktime and obtained a zero-incident certification.
  • Implemented ISO 14001, ISO 45001, and ISO 9001 management systems, expanding certification scope to solar PV and energy-storage project sites.
  • Provided employee health check subsidies; 309 employees across the group received examinations, a 20% increase compared to last year.
  • Expand the scope of ISO 45001 management system certification and support subsidiaries in implementing the system.
  • Increase first-aid training and install additional AED devices to strengthen emergency response capabilities.
Public Policy and Influence
7
13
17
  • Participated in 22 industry associations, spanning renewable energy, electricity retailing, electric vehicles, and semiconductors.
  • Participated in the 2021–2025 Taiwan International Smart Energy Week, the 2024 Shalun Green Energy International Forum and Exhibition, and the 2024–2025 Taiwan International Smart Mobility Show.
  • Actively participate in industry associations, strengthen communication with government agencies and policymakers, and promote the optimization of industry policy formulation and implementation.
  • Draw on insights from international markets to better understand domestic market needs and develop more advanced systems to enhance global competitiveness.
Social Engagement and Participation
1
4
5
17
  • Invested nearly NT$18 million in 2024 in social welfare and sustainability-related initiatives.
  • Donated over NT$10 million cumulatively to the Beautiful Taiwan 3D Association, supporting rural outreach programs.
  • Supported Guangming Temple’s annual winter relief initiative, donating supplies and financial assistance to underprivileged families, with cumulative contributions reaching NT$1.5 million.
  • Integrate solar facility development on school campuses with energy education initiatives, and continue organizing project site visits to strengthen public understanding of the corporate’s sustainability vision.
  • Expand social impact by encouraging employee volunteer participation and enhancing awareness of corporate social responsibility.
Biodiversity
14
15
  • Supported the Green Charity Foundation’s tree-planting program: invested NT$1.5 million to plant 1,500 native trees between 2023 and 2024.
  • Adopted TNFD principles and incorporated biodiversity risks into ESG management indicators.
  • Achieved 100% environmental impact assessment approval for project development; regularly reviewed ecological monitoring reports, with 100% soil testing compliance.
  • Invest in marine and terrestrial habitat conservation projects, expanding native aquatic species restoration within aquaculture operations.
  • Actively carry out ecological enhancement initiatives; based on biodiversity survey results, collaborate with agricultural experts to enrich surrounding insect and plant ecosystems. A biodiversity project in Hualien, in partnership with Guppy Digital Technology, is planned for launch in 2025.
Business Integrity and Legal Compliance
10
  • Promoted the corporate’s ethical business policy during internal training sessions to strengthen employees’ awareness of anti-corruption and legal compliance.
  • Established whistleblowing channels, including a dedicated email inbox and hotline, with protections to ensure whistleblower confidentiality and enable timely investigation and handling of improper conduct.
  • Implement the corporate’s Business Integrity and Legal Compliance policy and actively comply with government regulations to build trust with regulatory authorities and investors.
  • Maintain a strong corporate reputation and continue strengthening investor confidence.
Greenhouse Gas Management
7
13
  • Implemented an Energy Management System (EMS) and scientific carbon accounting tools, and promoted transparent and real-time energy data across offices and project sites.
  • Implemented ISO 14064-1 for greenhouse gas emissions and completed third-party verification.
  • Introduce the ISO 50001 Energy Management System by 2025 Q4 and obtain BSI certification.
  • Achieve full adoption of self-generated and Taipower-procured renewable energy in 2025, increasing renewable energy usage at the Taipei headquarters to over 90%.
Innovation, Research, and Management
9
  • Developed the GreenPower Square and GreenPower Hub cloud platforms in response to Star Trade’s operational needs, supporting customer contract management and renewable energy matching.
  • Developed a LINE OA marketing module for Star Charger to enhance interactions between EV drivers and the Star Charger network.
  • Allocate additional resources to technological research and innovation based on a sustainable and scalable business model.
  • Continue relevant research and development, support proof-of-concept and foundational studies, and strive to become an internationally recognized smart power corporation.